CBSE Class 11 Accountancy Cash Book Worksheet Set A

CBSE Class 11 Accountancy Chapter 4 Cash Book Fill in The Blanks

Question. If the bank allows the firm to withdraw more amount than the balance, the amount withdrawn is known as _____________.
Answer. overdraft 

Question. If cheque is deposited in bank on the same day, the amount is entered in the _____________ column on the __________ side of double column cash book.
Answer. bank, debit

Question. The transaction that effects both sides of the cash book are known as __________ .
Answer. Contra entries

Question. When a cheque is received and deposited in the bank from the customer, returned dishonoured the _____________ account is debited and bank account is ___________________.
Answer. customer’s, bank

Question.Expenses involving small amounts are recorded in __________ book.
Answer. petty cash

Question. Goods purchased from Sohan for Rs. 5,000 on credit is recorded in ____________ book.
Answer. purchases

Question.Purchased machinery on credit from Mr Karan for Rs.50,000 for use in business is recorded in _______________________.
Answer. journal proper

Question. R.K. Company purchased 60 units of goods @100 each less trade discount10% allowed, cash discount allowed is 5%. This transaction is to be recorded in ____________ __________ book.
Answer. Purchase

Question. Goods destroyed by fire will be recorded in _____________.
Answer. journal proper

Question. For interstate transactions of goods _______________ GST is charged.
Answer. integrated

Question. Weekly/ monthly total of purchases book is posted to ___________ side of _____________ account.
Answer. debit, purchases

Question. If bank charges on dishonoured cheque, then bank charges will be _________ into the cheque amount.
Answer. added

CBSE Class 11 Accountancy Chapter 4 Cash Book True And False

1. Cash receipts are recorded in the credit side of cash book. (False)
2. While recording transactions in the bank column of the cash book, rule applicable to personal account is followed. (True)
3. The transactions in which the supplier name is not given, is treated as credit transaction. (False)
4. The transactions that cannot be recorded in any special journal are recorded in journal proper. (True)
5. The balance of the petty cash book is always an income for the firm. (False)
6. The bank column of cash book always show a debit balance. (False)
7. The payment of a crossed cheque can be made directly to the party on the counter. (False)
8. The bank debits the firm’s account on the account of bank charges. (True)
9. The entries which represent debit or credit of cash discount against the bank account or vice versa are contra entries. (True)
10. The amount given to the petty cashier at the beginning of the certain period is called imprest system. (True)
11. The petty cash account is not opened in ledger. (False)
12. The credit purchase of assets are recorded in purchase book. (False)

CBSE Class 11 Accountancy Chapter 4 Cash Book MCQs

Question. A cash book is used to :
a. Compute profit and loss of business
b. Record receipts and payments of cash
c. Records only receipt of cash
d. Records only payment of cash
Answer. B

Question. A contra entry is an entry that involves:
a. A cash account as well as sales account
b. A bank account as well as discount account
c. A cash account as well as bank account
d. A cash account as well as discount account
Answer. C

Question. Provision for doubtful debts created @ 6% on debtors with book values of Rs. 12,000. This transaction will be recorded in :
a. Purchases book
b. Sales book
c. Cash book
d. Journal proper
Answer. D

Question. In Return Inwards book , individual accounts of customer will be :
a. Credited
b. Debited
c. Neither debited nor credited
d. Either debited or credited
Answer. A

Question. Cheque received from Rakesh not yet deposited into bank .____ Account will be debited:
a. Bank
b. Cash
c. Cheque in hand
d. Rakesh
Answer. C

Question. A fixed amount paid out of current bank account of firm on a regular basis is known to the payer as :
a. Direct debit
b. Standing order
c. Cheque endorsement
d. Credit transfer
Answer. B

Question. The column in purchases book which is the basis to record transactions in this book is:
a. Ledger folio
b. Invoice number
c. Particulars
d. Date
Answer. B

Question. When the goods are returned, a debit note is prepared and is sent to the _____ with the returned goods.
a. Customer
b. Proprietor
c. Bank
d. Supplier
Answer. D

Question. Allowance allowed to Samyak & Co. on account of mistake in invoice. Transaction will be recorded in :
a. Sales return book
b. Purchases return book
c. Journal proper
d. Purchases book
Answer. A

Question. Discount previously allowed but later on disallowed is recorded in ________
a. Cash book
b. Purchase book
c. Sales book
d. Journal proper
Answer. D

Question. Which of the following transactions will not affect the cash book:
a. Salary paid
b. Cash paid to creditor
c. Cheque received and deposited
d. Depreciation
Answer. D

Question. The total of sales return journal is posted to :
a. Profit and loss account
b. Machinery account
c. Sales return account
d. Sales account
Answer. C

Question. Journal proper records:
a. All transactions
b. All cash transactions
c. All credit transactions
d. Transactions which do not find place in any other subsidiary book
Answer. D

CBSE Class 11 Accountancy Chapter 4 Cash Book Match The Following

Question. Match the subsidiary books in which following are recorded:
I Purchase of furniture on credit for office       a. Purchases Book
use
II Sale of goods on credit                                b. Journal proper
III Goods returned by debtors                         c. Sales return Book
                                                                       d. Sales Book
Answer. I b. II d III c 

Question. Match with the books of original entries where these transaction are to be recorded
I Goods purchased from Mr. X on credit            a) Sales returned books
II Defective goods sold to veena an credit        b) Journal proper
returned by her
III Purchased furniture for personal use           c) Purchase book
                                                                         d) Sales book
Answer. I c. II a. III b.

Question. Match the following with correct option
I Monthly total of purchase book is     a) Posted to ‘Cr’ of purchases A/C
II Total of sales book is posted to       b) Posted to ‘Dr’ of purchases A/C
                                                           c) Posted to ‘Cr’ of sales A/C
                                                           d) Posted to ‘Dr’ of sales A/C
Answer. I b. II c.

Question.Match the following with correct option       
I Intra state sale of goods GST charged is       a) CGST,SGST,IGST
II Interstate sale of goods GST charged is       b) CGST and SGST
                                                                         c) IGST and CGST
                                                                         d) IGST
Answer. I b. II d.

 

CASH BOOK

1 Prepare Double Column Cash Book from the following:

2018

March 1 Cash in Hand Rs 5000; Bank Overdraft 1000

March 2 General expenses paid Rs 500

March 3 Deposited into Bank Rs 2000

March 7 Purchased goods from Hari on credit Rs 4000

March 8 Drew from Bank for personal use Rs100

March 10 Paid to Hari in full settlement Rs 3500

March 15 Recovered from Ravi, who owes Rs  5000, Rs 2000.

2 Prepare a Double Column Cash book from the following transactions.

2018

Jan 1 Cash in hand Rs 1600 and at Bank Rs 10000

Jan 5 Discounted a B/R for 15000 at 2% through Bank

Jan 7 Bought goods for cash Rs 1200 and for cheque Rs 5000

Jan 10 Purchased Computer for Rs 6000 plus CGST and SGST @ 6% each

Jan 14 Paid into Bank Rs 4000

Jan 18 Ramesh who owed us 500 became bankrupt and paid us 50 paise in a rupee.

Jan 20 Received Rs 1000 from Manoj and allowed him discount Rs 20

Jan 23 Withdrew from Bank for office use Rs 2000

Jan 25. Goods sold for cash Rs 1000 and for cheque Rs 9000.

3 Prepare a Double Column Cash Book from the following transactions.

Jan 1 Commenced business with cash Rs 10000

Jan 2 Purchased goods from Vishal Rs 4000 in cash plus CGST and SGST @ 6% each.

Jan 3 Payment made to Vishal Rs 3750. He allowed a cash discount of Rs 250.

Jan 4 Cash received from Suresh Rs 8000 and allowed him discoun tRs 500

Jan 5 Deposited into bank Rs 8000

Jan 6 Sales received 50% in cash and 50% through cheques, Rs 20000 and cheque deposited same day.

4 Prepare a Double Column Cash Book from the following by assuming that cheques received are paid into Bank on same day.

2018

Oct. 1 Cash in hand Rs 1800 and at Bank Rs 11000

Oct. 5 Discounted a B/E at 1% through Bank Rs 4000

Oct. 7 Bought goods by cheque Rs 7840 plus CGST and SGST @ 6% each.

Oct. 8 Bought goods for cash Rs 500 plus CGST and SGST @ 6% each.

Oct.10 Honoured our own acceptance by cheque Rs 5000

Oct. 14 Paid trade expenses Rs 105

Oct 16 Paid into Bank Rs 1000

Oct 18Amount received from Ramesh against bad debts written off previously Rs 250

Oct 19 Received cash from Raj Rs 400 Discount allowed Rs 10

Oct 23 Withdrew from bank Rs 400

Oct 23 Paid to Gyan Rs 300 Allowed us discount Rs 10

Oct 24.Received Rs 2000 for a B/E from Hari and deposited the same into bank

Oct 25 Withdrew from bank for private expenses Rs 300

Oct 27 Sold goods for cash Rs 200 plus CGST and SGST @ 6% each.

Oct 28 Received cheque for goods sold Rs 10,080 plus CGST and SGST @ 6% each.

Oct 29 Received payment of a loan of Rs 5000 and deposited Rs 3000 out of it into bank

Oct 30 Bank charges as per pass book Rs 5

5 Enter the following transactions in cash book of M/s. Property Traders for the month of February 2018

Feb. 2 Cash in hand Rs 1248, bank balance Rs 3,500

Feb. 3 Issued a cheque of Rs 500 to the petty Cashier

Feb 5. Received a cheque of Rs 350 from M/s Sanjay Bros. in full settlement of their account of Rs 375.

Feb.8 Issued a cheque of Rs 200 to Shri X as advance against our order of furniture worth Rs 500

Feb 10.Cash sales amounted to Rs 2000 and cash purchases amounted to Rs 500.

Feb 11 Deposited Rs 500 in the bank.

Feb.13 Withdrew Rs 100 in cash and Rs 200 by cheque for meeting personal expenses.

Feb 14 Received Rs 525 from Vandana Traders by a crossed cheque and allowed them discount Rs 25

Feb 10. The cheque was deposited into Bank the same day.

Feb 15.Issued a cheque of Rs 200 to Satish Bros. and earned a discount of Rs 20.

Feb 16. Paid salaries Rs 200 in cash and rent Rs 250 by cheque plus CGST and SGST @ 6% each.

6 From the following particulars, prepare Double Column Cash Book of Mr. Patel for the month of March 2018:

March 1 Balance on hand Rs 50

March 5 Balance at Bank (Overdrawn) 400

March 9 Cash Sales for Rs 600 plus CGST and SGST @ 6%p.a.

March 15 Paid for purchase of Machinery by a Crossed Cheque Rs 1,000

March 19 Paid Wages for erection of above machinery Rs 40

March 23 Received crossed Cheque from Mr. Amin in full settlement of Rs 500 , Rs 400

March 27 Issued an open Cheque to Shri Fulabhai on account Rs 400

March 28 Withdrew from bank for office us Rs 500

March 29 Cheque received from Mr. Amin endorsed to Sri Dadubhai in full Settlement of Rs 520

March30 Cheque issued to Shri Dadubhai dishonoured

March 31 Deposited into bank the balance of cash in of excess Rs 80

7 Prepare a Double Column Cash book from the following:

2014

April 1 Cash on Hand 1,000, Bank (Cr) Rs 3,000

April 4 Received a cheque from A Rs 1,000

April 6 Received a cheque from B Rs 2,000

April 8 Deposited B’s cheque into bank

April 10 Received a cheque from C Rs 5,000

April 12 Endorsed C’s cheque to D

April 16 A’s cheque returned dishonoured, bank charges Rs 20

8 Enter the following transactions in the Cash Book of Mr.Rajesh, Delhi and balance it.

Aug. 1 Opening Balance : Cash in Hand Rs 4,250 Cash at Bank ( Credit balance as per pass book) Rs 13,750

Aug 2 Paid to petty cashier Rs 2,500

Aug 2 Cash Sales Rs 1,750

Aug 3 Paid to Arun by cheque Rs 3,750

Aug 3 Received a cheque from Mr. Ram Babu Rs 4,500 paid into bank.

Aug 5 Received cheque from Mr. Jayaraman Rs 6,000 paid into bank

Aug 8 Cash purchases from Mr. Mohan, Gujarat Rs 2,500 plus IGST @ 12% each.

Aug 8 Paid rent by cheque Rs 2,500

Aug 9 Cash withdrawn from bank for office use Rs 2,500

Aug 10 Cash sales Rs 3,750

Aug 4 Stationery purchased Rs 1,120 including CGST and SGST @ 6% each

Aug 20 Cash sales Rs 6750

Aug 21 Paid into bank Rs 10,000

Aug 23 Withdrew cash for personal use Rs 1,000

Aug 25 Salaries paid by cheque Rs 10,080 including CGST and SGST @ 6% each.

9 Enter the following transactions in cash book of Mrs. Anu.

Sep 1 Cash in hand .Rs 50,000

Bank balance Rs 15,000

Sep 2 Sold goods to Udayakumar for Rs 15,000, cash discount allowed 1% and received cash for the balance plus CGST and SGST @ 6%each.

Sep 3 Tax paid Rs 1,000.

Sep 7 Bought goods from Munuswamy for Rs 2,400, cash discount received 2% and paid cheque for the balance.

Sep 9 Received repayment of loan from Elangovan Rs 10,000.

Sep 12 Paid into Bank Rs 5,000.

Sep 14 Paid Rs 1,400 to A & Co. half by cash and half by Cheque

Sep16 Dividend collected by the Bank as per pass book Rs 2,000.

Sep 18 Sold goods for cash and deposited into the bank on the same day Rs 5,000 plus IGST @ 12%.

Sep20 Sent to Bharathi by money order Rs 460, the money order commission being Rs 20

10 Enter the following transactions in cash book of Mr.Madan and balance the same.

2018

Aug 1 Cash in hand Rs 75,000

       Cash at bank ( Cr.) Rs 40,000

4     Paid into bank Rs 20,000.

6     Purchased machinery by cheque Rs 10,000 by CGST and SGST @ 6% each.

8     Received from Mohan Rs 2,560

       Discount allowed Rs 40.

10   Paid to Somu by cheque Rs 3,970 in full settlement of his account Rs 4,000.

11   Withdrew cash from Bank for personal use Rs 5,000.

15   Received cheque from Balan Rs 4,900.

       Allowed him discount Rs 100.

19   Balan’s cheque deposited into Bank

24   Anandan our customer has paid directly into our bank account Rs 10,000.

27   Rent paid by cheque Rs 100

 

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